9911796707
TMI Blog2024 (2) TMI 962X X X X Extracts X X X X X X X X Extracts X X X X ..... re engaged in any activity or any advice, consultancy or technical assistance in relation to financial management, human resources, marketing management/logistics management, procurement and management and management of information technology resources or other similar areas of management services - the activity of disbursal of wages to the unskilled rural labours as a measure of employment generation under Mahatma Gandhi National Rural Employment Guarantee Act (MGNREGA), does not cover under Management and Business Consultant Services. Therefore, for the period prior to 01.07.2012, the appellants are not liable to pay service tax. The adjudicating authority has held that as there was an agreement and in terms of the agreement, the ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... employment generation under Mahatma Gandhi National Rural Employment Guarantee Act (MGNREGA) as per RBI Circular. The appellants are engaged in the ancillary works of bank in rural service. 3.1 The Revenue is of the view that the activities undertaken by the appellants are covered by the category of Management Business Consultant Service and Credit Card, Debit Card or other payment card Services . 3.2 A show-cause notice was issued to the appellants proposing that the appellants are liable to pay service tax as per agreement with the Service Tax Department. 3.3 The matter was adjudicated. The demand of service tax was confirmed holding that the amount released by the appellants is inclusive of the amount of service tax, theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service by a management or business consultant service has been defined under Section 65 (105) (r) of the Finance Act, 1994, which is as under : Management or business Consultant means any person who is engaged in providing any service, either directly or indirectly, in connection with the management of any organization or business is any manner and includes any person who renders any advice, consultancy or technical assistance, in relation to financial management, human resources management, marketing management, production management, logistics management, procurement and management of information, technology resources or other similar areas of management ; [Section 65 (65) of Finance Act, 1994 as amended] 9. On going throug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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